notification no. 20/2022 f. no.370142/9/2022 tpl / s.o. 1494 e notification under sub section 1g of section 206c of the income tax act 1961 in relation to non resident individual visiting india

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2022 INCOME-TAX S.O. 1494(E).—In exercise of the powers conferred by clause (ii) to fifth proviso to sub-section (1G) of section 206C of the Income-tax Act, 1961 (43 of 1961)(hereinafter referred to as ‘Act’), the Central Government hereby notifies that the provisions of sub-section (1G) of section 206C shall not apply to an individual who is not a resident in India in terms of clause (1) and clause (1A) of section 6 of the Act, and who is visiting India. 2. This notification shall come into force with effect from the date of publication of this notification in the Official Gazette. [Notification No. 20/2022/F. No.370142/9/2022-TPL] ANKIT JAIN, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. ALOK KUMAR _ Bitstysonesbyatoxnuman